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Application of the Beneish Model on the Warsaw Stock Exchange

Sylwestrzak, Marek - In: Journal of banking and financial economics 18 (2022) 2, pp. 5-16

This paper investigates irregularities in financial statements by applying the Beneish and Roxas models to Polish firms listed on the Warsaw Stock Exchange from 2015 to 2020. The total sample included 110 observations. The sample comprised companies that had received an adverse or disclaimer...

Persistent link: https://www.econbiz.de/10014285852

Audit Committees and Financial Reporting Quality Following the Government Transformation Program : Evidence from Malaysia

Nelson, Sherliza Puat - 2012

The main objective of this study is to investigate the impact of Green Book's implementation through Government Transformation programme in improving financial reporting quality among Malaysian GLCs. Results show an agitation finding whereby no evidence was found to support the hypotheses....

Persistent link: https://www.econbiz.de/10013113258

Main Coordinates of Internal Audit Practices in the Context of Corporate Governance at European Level

Boţa-Avram, Cristina - 2012

areas like corporate governance, risk management, its interaction with other stakeholders being also a significant element …

Persistent link: https://www.econbiz.de/10013102002

Audit Committee Interaction with the Internal Audit Function : Evidence from Tunisia

Boubaker, Adel - 2013

The role of the audit committee and the internal audit function in corporate governance has grown in recent years. In that context, the audit literature and practice has underlined the increasingly important role of support and interaction between the audit committee and the internal audit with...

Persistent link: https://www.econbiz.de/10013087124

Politically Connected Governments

Cuny, Christine - 2020

This paper examines the consequences of powerful political connections for local governments. We find that governments located within the constituencies of, and thus connected to, powerful congressional members reduce their stewardship over public resources. Using plausibly-exogenous declines in...

Persistent link: https://www.econbiz.de/10012834757

Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements

Omer, Thomas C. - 2019

This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements. Using network analysis, we examine multiple dimensions of connectedness and find that, after controlling for...

Persistent link: https://www.econbiz.de/10012905057

The Role of Auditing in Corporate Governance in Australia and New Zealand : A Research Synthesis

Hay, David - 2017

Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. However, the interaction is not straight forward. To some extent,...

Persistent link: https://www.econbiz.de/10012968159

An Empirical Investigation of Audit Committee Effectiveness and Risk Management : Evidence from Saudi Arabia

Alzharani, Abdullah Mohammed - 2016

This study examines the association between audit committee characteristics and the combination of risk management and …-alone risk management committee and the functions of monitoring and controlling risk activities are closer to the audit committee … the audit committee, financially expert audit committee members and diligence are more likely to combine the risk …

Persistent link: https://www.econbiz.de/10013003818

Materiality in Government Auditing

Raman, K. K. - 2014

Current practice regarding materiality in government audits under generally accepted auditing standards varies widely. In this empirical study, we investigate whether government auditors agree on an appropriate base for calculating materiality and what percentages they apply. In a government...

Persistent link: https://www.econbiz.de/10013048536

Determinants of Goodwill Impairment : International Evidence

Glaum, Martin - 2015

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS. We specifically investigate...

Persistent link: https://www.econbiz.de/10013022446

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